Potter & Weasley Company had the following activities, estimated indirect activity costs, and allocation bases Activities Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) Potter & Weasley uses activity based costing. The above activities are used by Departments P and Q as follows Indirect Activity Costs $85,500 $58,000 $35,250 $73,000 Allocation Base 3,600 34,000 28,500 9,000 Account inquiry (hours) Account billing (lines) Account verification (accounts) Correspondence (letters) Department P 400 10,000 6,000 500 Department Q 800 4,000 7,000 1,000